會計人員道德傾向、個人價值觀與行為意圖之關聯性研究

The relationships among accountants’ ethical predispositions, personal values, and behavior intention.

吳元利(Yuan-Li Wu)

指導教授 ： 黃振豊 ； 張寶光

淡江大學/管理學院/會計學系碩士班/碩士(2009年)

https://doi.org/10.6846/TKU.2009.01044

摘要

近年來國內外企業陸續爆發財務舞弊案件，社會大眾對於會計審計的專業與公信力感到質疑，也使得法律的規範及道德的議題受到重視。會計的產品是資訊，會計人員有責任報導真實的資訊，提供使用者作為制定決策之依據。因此，會計人員的道德操守與專業的道德判斷，逐漸受到外界的高度重視。有鑒於此，本研究以上市、櫃公司的會計人員及會計系的大學生、研究生為樣本對象，採用問卷調查法蒐集研究資料，檢視會計人員道德傾向與個人價值觀的構面，對於不道德會計行為判斷之影響，並探討道德傾向是否為中介因素加以干擾之。
實證結果發現，道德傾向之形式主義對於道德判斷的認同，具有顯著影響。然而，道德傾向之功利主義對於道德判斷的認同，未呈現顯著影響。此外，結果顯示個人價值觀各構面對於道德判斷的認同，僅有少數幾個構面在某些情境時，具有顯著的直接影響效果。進一步探討發現道德傾向中的形式主義，是個人價值觀與道德判斷的顯著中介因子，個人價值觀可透過形式主義間接影響對於不道德會計行為的判斷。
另一方面，本研究額外分析道德判斷的認同態度對於檢舉行為的影響，實證顯示會計系學生樣本對於本研究設計的四個情境，道德判斷的認同會負向影響檢舉行為。然而，會計人員樣本僅於道德疑慮與違反法律程度較低的情境中，認同態度對於檢舉行為會產生顯著的負向影響。

關鍵字

個人價值觀 ； 道德傾向 ； 行為意圖 ； 道德判斷

並列摘要

In recent years, accounting scandals occur constantly in some domestic and foreign enterprises. Investors doubt that the profession and reputation of accounting and auditing. Therefore, law standards and moral issues have been respected. information is the product of accounting, and accountants have responsibility to report real information. Users make decisions according as the relevant and reliable news. Hence, accountants’ morality and professional ethical judgments are becoming important gradually. In view of this, this study uses a questionnaire survey method to collect data and to investigate the effects of accountants’ ethical predispositions and personal values on the judgment of unethical accounting behavior. The objects of this study are company accountants and students who major in accounting in university and graduate school. Moreover, this research also examines the mediator of ethical predisposition.
The empirical results are found that formalism of ethical predisposition is significant effect on recognition of moral judgments. However, utilitarianism of ethical predisposition isn’t significant effect on recognition of moral judgments. In addition, the results verify that few constructs of personal values influence directly moral judgments in certain cases. These findings are also indicated that ethical predisposition, formalism, is a significant mediator of the relationship between personal values and ethical judgments. It means that the accountants’ personal values priorities influence the judgment of unethical accounting behavior indirectly through formalism.
On the other hand, this research especially analysis the influence about recognition attitude to prosecution behavior of moral judgments. The empirical results are showed that recognition significantly and negatively influence prosecution of moral judgments for accounting students in our research. However, company accountants only confront the unethical behavior cases which ambiguous and illegal degrees are low, therefore recognition attitude has an significant and negative effect on prosecution behavior.

並列關鍵字

ethical predispositions ； personal values ； behavior intention ； ethical judgments

參考文獻

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